dep = [('Sales', 'John Doe'),
       ('Sales', 'Martin Smith'),
       ('Accounting', 'Jane Doe'),
       ('Marketing', 'Elizabeth Smith'),
       ('Marketing', 'Adam Doe')]
Now, you need to create a dictionary that groups the employees by department. To do this, you can use a defaultdict as follows:

from collections import defaultdict

dep_dd = defaultdict(list)
for department, employee in dep:
    dep_dd[department].append(employee)

dep = [('Sales', 'John Doe'),
       ('Sales', 'Martin Smith'),
       ('Accounting', 'Jane Doe'),
       ('Marketing', 'Elizabeth Smith'),
       ('Marketing', 'Elizabeth Smith'),
       ('Marketing', 'Adam Doe'),
       ('Marketing', 'Adam Doe'),
       ('Marketing', 'Adam Doe')]

dep_dd = defaultdict(set)
for department, employee in dep:
    dep_dd[department].add(employee)

incomes = [('Books', 1250.00),
           ('Books', 1300.00),
           ('Books', 1420.00),
           ('Tutorials', 560.00),
           ('Tutorials', 630.00),
           ('Tutorials', 750.00),
           ('Courses', 2500.00),
           ('Courses', 2430.00),
           ('Courses', 2750.00),]

from collections import defaultdict

dd = defaultdict(float)
for product, income in incomes:
    dd[product] += income

for product, income in dd.items():
    print(f'Total income for {product}: ${income:,.2f}')